Legal Opinion
Chatham County Board of Tax Assessors v. Southside Communities Fire Protection, Inc.
Court of Appeals of Georgia
Decided May 2, 1995No. A95A0445, A95A0446, A95A0447, A95A0448, A95A0449, A95A0450PublishedCited by 9 opinions
1Opinion of the Court
Andrews, Judge.
These cases involve six parcels of land, which are owned by Southside Communities Fire Protection, Inc. (“Southside”). The facts and the legal issues involved in the cases are identical. In its sole enumeration in each case, the Chatham County Board of Tax Assessors (“the Board”) contends that the trial court erred in concluding after a bench trial that Southside is a purely public charity pursuant to OCGA § 48-5-41 (a) (4) and, therefore, exempt from ad valorem taxation for the tax year 1992.
Prior to the bench trial, the parties stipulated to most of the relevant facts and in…
2Cases cited6 opinions
- Tharpe v. Central Georgia Council of Boy Scouts of AmericaSupreme Court of Georgia · 1938
- Peachtree on Peachtree Inn, Inc. v. CampCourt of Appeals of Georgia · 1969
- York Rite Bodies of Freemasonry v. Board of EqualizationSupreme Court of Georgia · 1991
- Central Board on Care of Jewish Aged, Inc. v. HensonCourt of Appeals of Georgia · 1969
- Georgia Congress of Parents & Teachers, Inc. v. BoyntonSupreme Court of Georgia · 1977
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Nuci Phillips Memorial Foundation, Inc. v. Athens-Clarke County Board of Tax AssessorsSupreme Court of Georgia · 2010
- Cobb County Board of Tax Assessors v. Marietta Educational Garden Center, Inc.Court of Appeals of Georgia · 1999
- Fulton County Board of Tax Assessors v. Visiting Nurse Health System of Metropolitan Atlanta, Inc.Court of Appeals of Georgia · 2000
- Fulton County Board of Tax Assessors v. Visiting Nurse Health System of Metropolitan Atlanta, Inc.Court of Appeals of Georgia · 2002
- Institute of Nuclear Power Operations v. Cobb County BoardCourt of Appeals of Georgia · 1999
4 more not listed; retrieve them via the Exa API.